Notification No. 20/2022 – Central Tax: Rescinds 20/2018

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Notification No. 20 /2022 – Central Tax: Seeks to rescind Notification No. 20/2018-CT dated 28th March, 2018.

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

G.S.R.....(E).–In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations on the Council, hereby rescinds the notification of the Government of India, Ministry of Finance (Department of Revenue), No.20/2018-Central Tax, dated the 28^th March, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section(i), vide number G.S.R. 309 (E), dated the 28^th March, 2018, except as respects things done or omitted to be done before such rescission.

(Rajeev Ranjan)
Under Secretary, Government of India

📚 Frequently Asked Questions (FAQs): Notification No. 20/2022 - Central Tax

Q1: What is Notification No. 20/2022 – Central Tax about?

Answer:
Notification No. 20/2022 – Central Tax, issued on 28th September 2022, rescinds the earlier Notification No. 20/2018 – Central Tax dated 28th March 2018. This means the provisions under the 2018 notification will no longer apply from the date of this new notification, except for actions already taken or pending before rescission.

Q2: Why was Notification No. 20/2018-CT rescinded?

Answer:
The government, based on GST Council recommendations and in the public interest, decided that the provisions of Notification 20/2018 were no longer required. This move helps simplify GST compliance and remove redundant provisions.

Q3: What is the effective date of Notification No. 20/2022 – Central Tax?

Answer:
The notification came into effect immediately on 28th September 2022, the day it was published in the Gazette of India.

Q4: Does the rescission impact past actions under Notification No. 20/2018?

Answer:
No. The rescission applies prospectively. Any actions taken or obligations incurred under Notification 20/2018 before its rescission remain valid.

Q5: What was covered under Notification No. 20/2018 – Central Tax?

Answer:
Notification No. 20/2018 dealt with specific GST compliance relaxations for certain taxpayers, issued under Section 148 of the CGST Act. With changing business and compliance needs, it was deemed unnecessary to continue.

Q6: Where can businesses get help for GST compliance after this change?

Answer:
Businesses can seek guidance from a GST Expert or use Finodha’s services for
GST Compliance
GST Registration
GST Return Filing
These services help ensure smooth adaptation to GST changes.

Q7: Does this change require any fresh GST registration or filing?

Answer:
No new registration is required solely due to this rescission. However, businesses must stay updated with current GST rules and ensure their filings comply with the latest notifications.